Q: if there is vacant land at an opening in a subdivision and has been that way since the subdivision was created, is there
any tax liability and who is responsible?
A: The owner of the property is responsible for the property taxes. If the property taxes have not been paid for a long enough time then it is possible that someone has purchased the tax deed and/or the property has been adjudicated, however that, in itself, does not pass ownership. If you want to find out who is the owner and whether the property taxes have been paid, then I would start with the tax assessor's office of the parish the property is located.
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